Theophilus I Emuwa is a partner at ÆLEX and head of the firm’s tax practice. He studied engineering at Imperial College London before qualifying as a barrister in England and then qualifying to practise in Nigeria and in Ghana. He has more than 25 years of corporate and commercial law experience, and is widely recognised as one of Nigeria’s leading tax practitioners. His practice extends to advising on direct as well as indirect taxes, including personal income tax, companies’ income tax and petroleum profits tax issues as well as VAT, capital gains tax, customs duty and stamp duty. His practice also covers tax appeals.
He is a fellow of the Chartered Institute of Taxation of Nigeria (CITN) and served as the vice chair of the Tax Law Review Committee of the Institute. He contributed the chapter on international taxation in the CITN Nigerian Tax Guide and Statutes. He was formerly the deputy editor of Nigerian Tax Notes.